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CIRCULAR No.60/1998/TT-BTC OF MAY 13, 1998 GUIDING THE REGIME OF COLLECTION OF ENVIRONMENTAL STANDARD CERTIFICATE GRANTING OR EXTENSION FEES

Pursuant to Article 7 and Article 37 of the Law on Environmental Protection of December 27, 1993;

Pursuant to Decree No.175-CP of October 18, 1994 of the Government guiding the implementation of the Law on Environmental Protection;

Pursuant to Decision No.276-CT of July 28, 1992 of the Chairman of the Council of Ministers on the uniform management of charges and fees and Official Dispatch No.4624/KTTH of September 16, 1997 of the Office of the Government on the collection of environmental standard certificate granting or extension fees;

The Ministry of Finance hereby guides the regime of collection of environmental standard certificate granting or extension fees as follows:

I. FEE PAYERS

Organizations and individuals engaged in production, business and services activities (hereafter referred to collectively as business establishments) that propose the State agency in charge of environmental protection to grant or extent environmental standard certificates (environmental certificates for short) shall all have to pay fee as provided for in this Circular.

II. FEE LEVELS

1. Levels of environmental certificate granting fee are prescribed as follows:

a/ For business establishments subject to the evaluation and making of reports on the assessment of environmental impacts: 300,000 VND/certificate (three hundred thousand dong/certificate)

b/ For business establishments subject to the drawing up of lists of their business activities that may affect the environment: 150,000 VND/certificate (one hundred and fifty thousand dong/certificate).

2. Levels of environmental certificate extension fee are prescribed as follows:

a/ For the extension of environmental certificates mentioned in Item a, Point 1 of this section: 150, 000 VND/certificate/extension (one hundred and fifty thousand dong/certificate/extension).

b/ For the extension of environmental certificates mentioned in Item b, Point 1 of this section: 80,000 VND/certificate/extension (eighty thousands dong/certificate/extension).

III. ORGANIZATION OF FEE COLLECTION AND REMITTANCE

1. Fee-collecting agency:

The State agency in charge of environment shall, under the provisions of Decree No.175-CP of October 18, 1994 of the Government and while performing their functions and tasks have the responsibility:

a/ To declare the fee collection and remittance with the Tax Department of the province or city where its head office is located in strict compliance with the provisions of this Circular.

b/ To organize the collection of environmental certificate granting fees in accordance with the provisions of this Circular; to post a public notice on the fee levels and collection procedures at the place of fee collection as prescribed in this Circular.

c/ To remit in full and in time the collected fee amount into the State budget according to the tax agency's notice.

d/ To comply with the regulations on accounting books, vouchers and receipts and accounting reports; to monitor the collection and remittance of fee as well as the use of vouchers and receipts in accordance with the State's current regulations on accounting and statistics.

2. The environmental certificate granting and extension fees shall be collected in Vietnam dong right at the time when an organization or individuals submit their dossiers of application for the granting or extension of environmental certificates. When collecting fees, the fee-collecting agency shall have to issue receipts rightly stating the exact collected fee amount to the fee payers, and such receipt must be issued by the Ministry of Finance (the General Department of Taxation).

3. The amount of fee collected for the granting and/or extension of environmental certificates constitutes a source of State budget revenues and therefore must be fully remitted to the State budget before it is distributed to local budgets of different levels as prescribed by the Law on State Budget.

Procedures for declaration and remittance of charges and fees into the State budget shall be carried out as follows:

Every month, within the first 10 days of the month, the agency collecting environment certificate granting and/or extension fees shall declare the collected fee amount and the number of receipts already used in the previous month with its direct managing tax agency. The tax agency shall make comparison and examine the declaration and then inform the fee-collecting agency of the to-be-remitted fee amount and the time-limit for remitting the fee amount collected in the previous month into the State budget according to the respective chapter, item and section 50 of the State Budget's contents. The fee amount collected in the month mentioned in a tax notice shall be remitted into the State budget not later than the 15th day of the following month.

Basing itself on the tax notice of the tax agency, the fee-collecting agency shall remit the collected fee amount into the State budget at the State treasury in the locality where its head office is located.

4. The drafting of estimate and final settlement of the fee for the granting and extension of environmental certificates shall comply with the provisions of the Law on State Budget and the current financial and accounting regimes. All fundings for the evaluation, granting and extension of the environmental certificates shall be allocated by the State budget according to the ratified annual estimate.

- Fee-collecting agencies under the Ministry of Science, Technology and Environment shall have to annually draw up revenue and expenditure estimate regarding environmental certificates and submit them to the Ministry of Science, Technology and Environment for a sum-up incorporating them into the its revenue and expenditure plan to be sent to the Ministry of Finance for incorporating it into the State budget's expenditure and revenue plan (an annual estimate for the following year must be submitted before August 15 of the ongoing year).

- The financial estimates made by the locally-run fee-collecting units shall be submitted to the provincial/municipal Science, Technology and Environment Departments and Financial and Pricing Departments (the estimate for the following year shall be sent before August 10 of the ongoing year) so that the provincial/municipal Financial and Pricing Departments may draw up the local budget estimates and submit them to the provincial People's Committees.

IV. ORGANIZATION OF IMPLEMENTATION

1. The Taxation Departments of the provinces and cities directly under the Central Government shall have to guide, inspect and urge the agencies in charge of collecting fee for the granting and extension of environmental certificates, organize the collection, declaration and remittance of the fee into the State budget, comply with the provisions on opening accounting books and documents and fully supply receipts of charges or fees to the fee-collecting agencies according to the fee collection requirements.

2. This Circular takes effect 15 days after its signing. To annul the earlier provisions on environmental certificate granting or extension fees which are contrary to the provisions of this Circular.

Any problem arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and settlement.

For the Minister of Finance

Vice Minister

PHAM VAN TRONG